https://www.taxtmi.com/caselaws?id=374376 The High Court overturned the Tamil Nadu Sales Tax Appellate Tribunal's decision to impose tax on freight and coolie charges, ruling in favor of the assessee. The Court emphasized the charges were post-sale expenses and not part of the taxable turnover, highlighting the lack of justification by the Tribunal and the importance of due process in assessments. The Court found the Assessing Officer's reliance on incriminating material without independent verification problematic, ultimately ruling in favor of the assessee based on legal precedents and principles of natural justice. en-us Mon, 21 Jan 2019 00:00:00 +0530 Fri, 01 Feb 2019 07:02:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374376 The High Court overturned the Tamil Nadu Sales Tax Appellate Tribunal's decision to impose tax on freight and coolie charges, ruling in favor of the assessee. The Court emphasized the charges were post-sale expenses and not part of the taxable turnover, highlighting the lack of justification by the Tribunal and the importance of due process in assessments. The Court found the Assessing Officer's reliance on incriminating material without independent verification problematic, ultimately ruling in favor of the assessee based on legal precedents and principles of natural justice. Case-Laws VAT and Sales Tax Mon, 21 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374376